企业集团财务管理模式选择问题的研究.doc

PAGE 黑龙江工程学院本科生毕业论文 摘 要 我国目前对企业集团财务管理的研究理论还未系统化，特别是在集团财务管理模式上大多数从事企业集团财务管理的实务界认识还处于不断摸索和实践的过程中，成为困扰企业集团管理的一大难题。本文试图通过对当前国内外企业集团财务管理模式的理论研究成果的梳理，并吸取国内外企业集团财务管理实践中的先进经验，对企业集团财务管理模式选择问题进行研究。 本文以深圳华强集团为例进行了五部分的综合分析。第一部分介绍了选题的目的意义，并对国内外研究现状进行了概括评述，第二部分对企业集团的涵义进行了界定，明确了企业集团的特征，同时对企业集团财务管理的相关概念、理论进行了简单的论述，介绍了企业集团财务管理模式的种类，详细的介绍了三种模式的定义、优点及缺陷，介绍企业集团财务管理模式的原则；第三部分分析了企业集团多种财务管理模式的适用条件，并且简要分析深圳华强集团存在的问题及弊端；第四部分分析了不同类型企业集团财务管理模式的选择；最后一部分介绍了深圳华强公司的背景分析其出现的问题以及给他人的一些经验启示。 关键词： 企业集团 财务管理 模式选择 模式种类 实践经验 ABSTRACT At present the study of enterprise group financial management theory is not systematic, especially in the group financial management mode in most engaged in the enterprise group financial management practice knowledge are still in the process of continuously grope and practice, became a big problem in enterprise group management. This article attempts through to the current domestic and foreign enterprise group financial management mode of combing theory research results, and absorbs the advanced experience in the enterprise group financial management practices at home and abroad, the study of enterprise group financial management model selection problem. This paper takes shenzhen huaqiang group as an example carried on the comprehensive analysis of five parts. The first part introduces the selected topic significance, the purpose of the review and the research status at home and abroad was summarized, and the second part of the meaning of enterprise group is defined, the characteristics of enterprise group, the relevant concepts of enterprise group financial management theory, has carried on the simple, this paper introduces the types of enterprise group financial management mode, detailed introduces the three patterns of definition, merits and defects, introduces the principle of enterprise group financial management model; Variety of the third part analyzes the enterprise group financial management mode, and the brief analysis of the shenzhen huaqiang group,